Skip to site content Skip to main menu

Cookies on SPA.POLICE.UK

Published: 08 May 2026

Accounting Policies, Judgements and Estimates - 12 May 2026

Report Summary

This report provides members of the Scottish Police Authority's Audit, Risk & Assurance Committee with an overview of proposed accounting policies, judgements and estimates, prior to the preparation and approval of the SPA Annual Report and Accounts.

To access the full document please open the PDF document above.

To view as accessible content please use the sections below. (Note that tables and some appendixes are not available as accessible content). 

Meeting

The publication discussed was referenced in the meeting below

Audit, Risk and Assurance Committee - 12 May 2026

Date : 12 May 2026

Location : online


Purpose and Recommendation

Purpose: To provide the proposed accounting policies, judgements and estimates, prior to the preparation and approval of the SPA Annual Report and Accounts.

Recommendation: For Discussion

 


Related Publications

The documents below are related by Topic and are the most recently published

Green icon showing weighing scales.

Action Log - Resources Committee - 16 June 2026

Published: 11 June 2026

Budget

Green icon showing weighing scales.

Financial Planning and Budget Strategy - 16 June 2026

Published: 11 June 2026

Budget

Green icon showing weighing scales.

2025/26 Provisional Year End Outturn - 16 June 2026

Published: 11 June 2026

Budget

Green icon showing weighing scales.

Period 1 Financial Monitoring Report - 16 June 2026

Published: 11 June 2026

Budget